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Companies (Amendment) Act, 1986

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Number 25 of 1986


COMPANIES (AMENDMENT) ACT, 1986


ARRANGEMENT OF SECTIONS

Section

1.

Interpretation.

2.

Scope of Act.

3.

General provisions in relation to accounts.

4.

Format of accounts.

5.

Accounting principles.

6.

Departure from the accounting principles.

7.

Documents to be annexed to annual return.

8.

Small companies and medium-sized companies.

9.

Reclassification of small companies and medium-sized companies.

10.

Exemption for small companies from certain provisions of sections 3 and 7 .

11.

Exemption for medium-sized companies from certain provisions of sections 3 and 7 .

12.

Exemptions in relation to notes to accounts for small companies and medium-sized companies.

13.

Information to be included in directors' report.

14.

Information to be included in directors' report regarding acquisition by company of own shares.

15.

Consideration by auditors of consistency of directors's report with company's accounts.

16.

Publication of information regarding subsidiary and associated companies.

17.

Exemption for subsidiaries from section 7.

18.

Provisions in relation to documents delivered to registrar of companies.

19.

Publication of full or abbreviated accounts.

20.

Amendment of Act of 1983.

21.

Power to apply Act to unregistered companies.

22.

Offences and penalties.

23.

Restriction of section 222 of Principal Act.

24.

Power of Minister to modify Act in certain respects.

25.

Short title, collective citation, construction and commencement.

SCHEDULE

Form and Contents of Accounts

PART I

The Required Formats for Accounts

PART II

Historical Cost Rules in Relation to the Drawing up of Accounts

PART III

Alternative Rules in Relation to the Drawing up of Accounts

PART IV

Information Required by way of Notes to Accounts

PART V

Special Provisions where a Company is a Holding Company or Subsidiary

PART VI

Special Provisions where a Company is an Investment Company

PART VII

Interpretation of Schedule


Acts Referred to

Central Bank Act, 1971

1971, No. 24

Companies Act, 1963

1963, No. 33

Companies (Amendment) Act, 1982

1982, No. 10

Companies (Amendment) Act, 1983

1983, No. 13

Companies Acts, 1963 to 1982

Designated Investment Funds Act, 1985

1985, No. 16

Hire-Purchase Act, 1946

1946, No. 16

Trustee Savings Banks Acts, 1863 to 1965

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Number 25 of 1986


COMPANIES (AMENDMENT) ACT, 1986


AN ACT TO AMEND THE LAW RELATING TO COMPANIES [12th July, 1986]

BE IT ENACTED BY THE OIREACHTAS AS FOLLOWS: